THE INFLUENCE OF FINANCIAL DISTRESS, GOING CONCERN OPINION, PROFITABILITY, MANAGEMENT CHANGES, AND COMPANY GROWTH ON AUDITOR SWITCHING Case of property and real estate sector companies listed on the Indonesia Stock Exchange

Abstract

This study aims to determine whether there is an effect of financial distress, going concern opinion, profitability, management changes, and company growth on auditor switching of property and real estate sector companies listed on the Indonesia Stock Exchange from the 2014 to 2020. Purposive sampling use to select the sample, 79 companies selected and 24 met the criteria. The selected sample tested (24 companies or 168 observations) and analyzed using Logistic Regression Analysis (LRA) techniques. The results indicate that financial distress and profitability have no effect on voluntary auditor switching, while going concern opinion and company growth and management turnover had an effect on voluntary auditor switching. Based on this research limitation, further research should use other sector, adding other variables and use better technique for detecting auditor switching to increase the power of the tests.